Yimron Corporation uses the process costing system. Information for the month of March concerning Department A, the first stage of the company's production process, follows: Materials Conversion Cost Cost Work in Process, Beginning $6,000 $3.000 Costs added during March $18,000 $16,000 Cost per equivalent unit from FIFO method $0.2250 $0.1800 Units started in the month of October 80,000 units Units completed and transferred to the next department 90,000 units Work in Process, ending 10,000 units Cost of Work in Process, ending from FIFO $3,150 method Materials are added at the beginning of the process. The beginning work in process is 30.556% complete with respect to conversion costs. The following information was available concerning the operation of the Department A for the month of October 2021